EXHIBIT 15.1
July 3, 2007
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Re: | The Goldman Sachs Group, Inc. |
Registration Statements onForm S-8
(No. 333-80839)
(No. 333-42068)
(No. 333-106430)
(No. 333-120802)
Registration Statements onForm S-3
(No. 333-49958)
(No. 333-74006)
(No. 333-101093)
(No. 333-110371)
(No. 333-112367)
(No. 333-122977)
(No. 333-128461)
(No. 333-130074)
(No. 333-135453)
Commissioners:
We are aware that our report dated June 29, 2007 on our review of the condensed consolidated statement of financial condition of The Goldman Sachs Group, Inc. and subsidiaries (the Company) at May 25, 2007, the related condensed consolidated statements of earnings for the three and six months ended May 25, 2007 and May 26, 2006, the condensed consolidated statement of changes in shareholders’ equity for the six months ended May 25, 2007, the condensed consolidated statements of cash flows for the six months ended May 25, 2007 and May 26, 2006, and the condensed consolidated statements of comprehensive income for the three and six months ended May 25, 2007 and May 26, 2006, included in the Company’s quarterly report onForm 10-Q for the quarter ended May 25, 2007 is incorporated by reference in the registration statements referred to above. Pursuant to Rule 436(c) under the Securities Act of 1933, such report should not be considered a part of such registration statements, and is not a report within the meaning of Sections 7 and 11 of that Act.
Very truly yours,
/s/ PricewaterhouseCoopers LLP